This deduction can be claimed by any tax payer -individuals, company, firm or any other person.

Mode of Payment –

This deduction can only be claimed when the contribution has been made via cheque or draft or in cash. But deduction is not allowed for donations made in cash exceeding Rs 10,000. In-kind contributions such as food material, clothes, medicines etc do not qualify for deduction under section 80G.

From Financial Year 2017-18 onwards –

Any donations made in cash exceeding Rs 2000 will not be allowed as deduction. Thus the donations above Rs 2000 should be made in any mode other than cash to qualify as deduction u/s 80G.

Amount of Donation –

The various donations specified in section 80G are eligible for deduction up to either 100% or 50% with or without restriction as provided in section 80G.

Donations with 100% deduction without any qualifying limit:

National Defence Fund set up by the Central Government

Prime Minister’s National Relief Fund

National Foundation for Communal Harmony

An approved university/educational institution of National eminence

Zila Saksharta Samiti constituted in any district under the chairmanship of the Collector of that district

Fund set up by a State Government for the medical relief to the poor

National Illness Assistance Fund

National Blood Transfusion Council or to any State Blood Transfusion Council

National Trust for Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities

National Sports Fund

National Cultural Fund

Fund for Technology Development and Application

National Children’s Fund

Chief Minister’s Relief Fund or Lieutenant Governor’s Relief Fund with respect to any State or Union Territory

the Army Central Welfare Fund or the Indian Naval Benevolent Fund or the Air Force Central Welfare Fund, Andhra Pradesh Chief Minister’s Cyclone Relief Fund, 1996

The Maharashtra Chief Minister’s Relief Fund during October 1, 1993 and October 6, 1993

Chief Minister’s Earthquake Relief Fund, Maharashtra

Any fund set up by the State Government of Gujarat exclusively for providing relief to the victims of earthquake in Gujarat

Any trust, institution or fund to which Section 80G(5C) applies for providing relief to the victims of earthquake in Gujarat (contribution made during January 26, 2001 and September 30, 2001) or

Prime Minister’s Armenia Earthquake Relief Fund

Africa (Public Contributions – India) Fund

Swachh Bharat Kosh (applicable from FY 2014-15)

Clean Ganga Fund (applicable from FY 2014-15)

National Fund for Control of Drug Abuse (applicable from FY 2015-16)

Donations with 50% deduction without any qualifying limit:

Jawaharlal Nehru Memorial Fund

Prime Minister’s Drought Relief Fund

Indira Gandhi Memorial Trust

Rajiv Gandhi Foundation

Donations to the following are eligible for 100% deduction subject to 10% of adjusted gross total income:

Government or any approved local authority, institution or association to be utilised for the purpose of promoting family planning

Donation by a Company to the Indian Olympic Association or to any other notified association or institution established in India for the development of infrastructure for sports and games in India or the sponsorship of sports and games in India.

Donations to the following are eligible for 50% deduction subject to 10% of adjusted gross total income:

Any other fund or any institution which satisfies conditions mentioned in Section 80G(5)

Government or any local authority to be utilised for any charitable purpose other than the purpose of promoting family planning

Any authority constituted in India for the purpose of dealing with and satisfying the need for housing accommodation or for the purpose of planning, development or improvement of cities, towns, villages or both

Any corporation referred in Section 10(26BB) for promoting interest of minority community

For repairs or renovation of any notified temple, mosque, gurudwara, church or other place.

Adjusted total income: Adjusted gross total income is the gross total income (sum of income under all heads) less the following:

Amount deductible under Sections 80CCC to 80U (but not Section 80G)

Exempt income

Long-term capital gains

Income referred to in Sections 115A, 115AB, 115AC, 115AD and 115D, relating to non-residents and foreign companies

What is the fate of donations to Akshya Patra(mid-day meal for School Children) &/or HelpAge India(for the benefit of disadvantaged elderly)- *whether donations qualify for deduction @50% without restriction of 10% of adjusted GTI?*